Form 2210 - Underpayment of Estimated Tax by Individuals, Estates, and Trusts (2012) - Filing Requirements

Sep 19, 2026

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Form 2210 (2012) guides individuals, estates, and trusts on whether an underpayment penalty applies when annual required payments exceed taxes after credits. It explains how to enter tax and refundable credits, compute the required annual payment, and decide if Form 2210 must be filed based on Part I and Part II boxes (waivers, varying income, withholding treatment, or certain joint-return situations). It also compares the short method versus the regular method and provides worksheet steps to calculate the penalty and underpayment.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Do You Have To File Form 2210?

Required Annual Payment

Part II Reasons for Filing

Part II Short Method

Part IV Regular Method (Figure Your Underpayment)

| Fom2210
Department of the Treasury
Internal Revenue Service | Underpayment of Estimated Tax by
Individuals,Estates,and Trusts
▶Information about Form 2210 and its separate instructions is at www.irs.gov/form2210.
▶Attach to Form 1040,1040A,1040NR,1040NR-EZ,or 1041. | | OMB No.1545-0140 | | --- | --- | --- | --- | | | | | 2012
Attachment
Sequence No.06 | | Name(s)shown on tax return | | Identifying number | | # Do You Have To File Form 2210? Required Annual Payment Partl | 1 Enter your 2012 tax after credits from Form 1040,line 55(see instructions if not filing Form 1040)
2 Other taxes,including self-employment tax(see instructions)...
3 Refundable credits (see instructions) ..........
4 Current year tax.Combine lines 1,2,and 3.If less than $1,000,stop;you do not owe a penalty.
Do not file Form 2210 .........·.·.·..
5
5 Multiply line 4 by 90%(.90) ............. | 1 | | | | --- | --- | --- | --- | | | 2 | | | | | 3 | | | | | 4 | | | | | 5 | | | | 6 Withholding taxes.Do not include estimated tax payments (see instructions).....
7 Subtract line 6 from line 4.If less than $1,000,stop;you do not owe a penalty.Do not file Form 2210
8 Maximum required annual payment based on prior year's tax(see instructions) ....·.
9 Required annual payment.Enter the smaller of line 5 or line 8 ........... | 6 | | | | | 7 | | | | | 8 | | | | | 9 | | | Next:Is line 9 more than line 6? □No.You do not owe a penalty.Do not file Form 2210 unless box E below applies. □ Yes.You may owe a penalty,but do not file Form 2210 unless one or more boxes in Part Il below applies. ·If box B,C,or D applies,you must figure your penalty and file Form 2210. ·If box A or E applies (but not B,C,or D)file only page 1 of Form 2210.You are not required to figure your penalty;the IRSwillfigure it and send you abill for any unpaid amount.If you want to figure your penalty,you may use Part Ⅲ or IN as a worksheet and enter vour penaltv on vour tax return.but file onlv paae 1 of Form 2210. Part II Reasons for Filing.Check applicable boxes.If none apply,do not file Form 2210. A□ You request a waiver(see instructions)of your entire penalty.You must check this box and file page 1 of Form 2210,but youare not required to figure your penalty. B□You request a waiver (see instructions)of part of your penalty.You must figure your penalty and waiver amount and file Form2210. c □ Your income varied during the year and your penalty is reduced or eliminated when figured using the annualized incomeinstallment method.You must figure the penalty using Schedule Al and file Form 2210. D□ Your penalty is lower when figured by treating the federal income tax witheld from your income as paid on the dates it wasactually withheld,instead of in equal amounts on the payment due dates.You must figure your penalty and file Form 2210. E□ You filed or are filing a joint return for either 2011 or 2012,but not for both years,and line 8 above is smaller than line 5 above.You must file page 1 of Form 2210,but you are not required to figure your penalty (unless box B,C,or D applies). For Paperwork Reduction Act Notice,see separate instructions. Cat.No.11744P Part II Short Method Can You Use theYou may use the short method if:Short Method?·You made no estimated tax payments (or your only payments were withheldfederal income tax),or ·You paid the same amount of estimated tax on each of the four paymentdue dates.Must You Use theYou must use the regular method (Part IV)instead of the short method ifRegular Method?·You made any estimated tax payments late, ·You checked box C or Din Part Il,or ·You are filing Form 1040NR or 1040NR-EZ and you did not receive wagesas an employee subject to U.S.income tax withholding. Note:If any payment was made earlier than the due date,you

FAQs

Who needs to file Form 2210 for the 2012 tax year?

You file Form 2210 only if Part II indicates an applicable reason, such as requesting a waiver, using the annualized income installment method, special treatment of withholding, or certain joint-return situations. If none apply, you do not file Form 2210.

When can you stop without owing a penalty during the required annual payment calculations?

If the combined current year tax on line 4 is less than $1,000, you do not owe a penalty and you do not file Form 2210. The form also stops if the subtraction result on line 7 is less than $1,000.

What is the difference between the short method and the regular method?

You may use the short method if you made no estimated tax payments (other than withheld federal income tax) or paid the same estimated amount on each of the four due dates. You must use the regular method if you made any estimated payments late, checked certain Part II boxes, or meet specific conditions for Form 1040NR/1040NR-EZ without eligible wages withholding.

Sep 19, 2026

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